Veerinder On Taxation - 5th Edition

Veerinder on Taxation, 5th Edition provides in-depth coverage of Malaysia’s tax laws in terms of the technical provisions, tax authorities’ practices and guidelines, as well as administrative aspects related to the tax system. This book aims to equip readers with a firm grasp of the principles of Malaysian taxation which they can apply in their work environment.

This latest edition includes all the significant developments since the publication of the previous edition, including those announced in the Finance Act 2018 and Income Tax (Amendment) Act 2018. It contains many practical examples, illustrations and case law that will be useful to both tax practitioners and students to enhance understanding and application of key tax concepts and principles.

Each chapter provides readers with an overview of the Malaysian tax legislation, followed by a discussion on the fundamentals of taxation in Malaysia:

1. Tax Policy, Tax Systems, Revenue Law and Interpretation of Statutes
2. The Malaysian Taxation System: An Overview
3. The Income Tax Structure
4. Tax Administration
5. The Charge to Income Tax
6. Business Income
7. Employment Income
8. Other Sources of Income
9. Exempt Income
10. Deductible Expenses
11. Relief on Capital Expenditure
12. Personal Reliefs and Rebates
13. Partnerships
14. Tax Computations and Tax Audits
15. Real Property Gains Tax
16. Tax Planning, Avoidance, Losses and Current Developments

About the authors:

Sudharsanan Thillainathan is a Senior Partner at Steven Thiru & Sudhar Partnership. He holds double degrees in Law as well as Accounting & Finance from Monash University, Australia and a Masters of Law from the London School of Economics & Political Science. He was called to the Malaysian Bar in 1997 and has more than 20 years of active litigation and arbitration practice.

Ong Chong Chee has more than 20 years experience in the tax field and he has extensive experience in providing innovative and pragmatic solutions to his clients covering a wide range of Malaysian taxation matters. Besides being an Executive Director of the tax division of Moore Stephens, Chong Chee currently sits on the board of a technology company listed in Bursa Malaysia as an Independent Non-Executive Director.

Tania Kat-Lin Edward is a Senior Associate at Steven Thiru & Sudhar Partnership. Tania holds a LLB (Hons) Degree (First Class) from the University of Reading, U.K. Tania was called to the Bar of England & Wales in 2014 and was called to the Malaysian Bar in 2015. Her areas of practice are Administrative and Constitutional Law, Banking and Finance Litigation, Corporate Law, Commercial Law, Family, Probate and Trusts, General and Civil Litigation, Tax and Revenue.